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NY R01580

March 11, 2005

CLA-2-84:RR:NC:1:104 R01580


TARIFF NO.: 8452.40.0000; 9403.70.8010

Ms. Pamela Lynne Burgin
Haka Sewing Furniture
76 Ontario Street, Box 138
Burk’s Falls, Ontario, P0A 1C0

RE: The tariff classification of sewing machine furniture from Canada

Dear Ms. Burgin:

In your letter dated March 5, 2005 you requested a tariff classification ruling.

The IB 1100 Series Quilt & Sew Module and the 2100 Series and IB 2100 Series Quilt, Cut & Store Table Models all feature a cutout hole to accommodate a sewing machine. When not in use, a cover plate fills the hole. Other common features include a back drop leaf, a tip-out drawer and a Tip-Matik lift inside the cabinet to position a sewing machine on three levels: storage, flatbed and freearm. The “IB” designation indicates that the top drawer contains a pull out folding ironing board.

The IB 300 (ironing board) Series Storage Module is a cabinet with either four or five drawers for the storage of scissors, thread and other sewing and serging notions. The IB 300 does not have the cutout hole for a sewing machine. It is composed of 89.5% melamine, 9% metal, 1% plastic and .5% fabric.

The applicable subheading for Models IB 1100, 2100 and IB 2100 will be 8452.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for furniture, bases and covers for sewing machines, and parts thereof. The rate of duty will be 2.5 percent.

The applicable subheading for Model IB 300 will be 9403.70.8010, HTS, which provides for other furniture and parts thereof: furniture of plastics: other, household. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Robert Losche at 646-733-3011.


Robert B. Swierupski

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